Get a deduction for personal income tax training. How to get a tax deduction for education. Who should the documents be issued to?

Sections:

Who can get a 13% refund on tuition?

The tuition tax credit is subject to the general requirements for claiming tax credits. Separately, it should be noted that a refund of 13% of the amount of educational expenses can only be obtained if the educational institution has the appropriate license or other document that confirms the status of the educational institution (,). Note that the form of training for obtaining a deduction does not matter ().

Of course, actual tuition costs must be confirmed. In this case, the taxpayer must pay for the educational contract at his own expense. If, for example, educational expenses were paid off from maternity capital, then you will no longer be able to claim a deduction ().

It often happens that one person studies, and another pays for his education. In this case, the second citizen can receive a tax deduction, but only if he paid for education for his brother, sister or children under 24 years of age, or for a guardian or ward until he reaches 18 years of age (and then after the termination of guardianship or trusteeship until he reaches 24 years old). It is also required that the relative receive a full-time education. However, if the taxpayer does not have a family relationship with the person whose education he is paying for, or they are more distant relatives (grandparents and grandchildren; uncles, aunts and nephews, etc.), then he does not have the right to receive a deduction (,) . It will not be possible to take advantage of the deduction if one spouse paid for the education of the other ().

When paying for a child's education, spouses have the right to take advantage of a deduction, regardless of which of them has documents confirming educational expenses. In this case, each spouse must be the parent of the child. If the spouse is not the child’s parent, then he will not be able to take advantage of the social tax deduction in connection with the costs of the child’s education ().

At the same time, the deduction is provided only for the provision of educational services. If an agreement with an educational institution provides for payment for other services (childcare, meals, etc.), then no deduction will be provided for them (letter,). Therefore, it is important to ensure that the costs for education and other services are clearly separated in the contract and in payment documents.

Please note that either parent can apply for a tax deduction for expenses on a child’s education. The income of each spouse relates to jointly acquired property and is joint property, therefore, either spouse has the right to receive a tax deduction from the full amount of training ().

Thus, you can receive a tax deduction for training if the following circumstances exist simultaneously:

  • you are a personal income tax payer;
  • you pay for your own education in any form, or the education of a brother, sister or children under 24 years of age, or of a guardian or ward until he reaches 24 years of age in full-time form;
  • funds from the employer or maternity capital were not used to pay for training;
  • you have documents confirming expenses specifically for education, and not other services;
  • the educational institution has a license to provide educational services or another document confirming its status;
  • you have not spent the limit on all social tax deductions - you must take into account that social tax deductions are calculated cumulatively (120 thousand rubles per year) (). Therefore, if during the reporting year the taxpayer incurred treatment expenses in the amount of 100 thousand rubles. and filed a declaration accepting them for deduction, then he can only use the deduction for training in the amount of 20 thousand rubles;
  • tuition fees were paid within three years preceding the year of filing the declaration.

How much can I receive a tax deduction for training?

The maximum deduction amount depends on whose training the taxpayer paid for:

  • own training. The amount of tax deduction in this case will be no more than 120 thousand rubles. for the tax period (year);
  • education of your child until he reaches the age of 24 years. The deduction amount is no more than 50 thousand rubles. per year for each child;
  • education of the ward or ward until he reaches the age of 18, as well as after the termination of guardianship over him until he reaches the age of 24. Only expenses for obtaining full-time education are accepted for deduction. The deduction amount is no more than 50 thousand rubles. per year for each person under guardianship or ward;
  • education of their full or half brother (sister) until they reach 24 years of age. And in this case, only expenses for full-time education are accepted for deduction, and the amount of the deduction will not exceed 120 thousand rubles. in a year ().

It should also be noted that the tax deduction in question is provided during the entire period of study, including the period of academic leave ().

What documents are needed to receive a tax deduction for education?

  • declaration 3-NDFL;
  • certificate 2-NDFL (issued by the employer);
  • a copy of the agreement with the educational institution for the provision of educational services;
  • a certificate from the educational institution stating that the taxpayer was a full-time student (if the education is paid for by guardians or parents and the form of education is not specified in the agreement with the educational institution (, );
  • birth certificate of the child in case of payment of tuition by a parent or guardian;
  • documents confirming the relationship of the person for whom the taxpayer is paying for education (child’s birth certificate, birth certificate for oneself and for a brother/sister, a copy of the document establishing guardianship (trusteeship);
  • payment documents confirming actual training expenses incurred. These may include a receipt for a receipt order, a bank statement about the transfer of funds, a cash receipt, etc.;
  • application for a tax deduction for education (upon initial submission of documents);
  • an application for a refund of overpaid tax (after a desk check of documents, but in practice it is submitted simultaneously with the entire package of documents);
  • confirmation of the right to receive a tax deduction from the tax office (in case of receiving a deduction through an employer).

Taxpayers are not limited in choosing the country of study. However, if the training took place in a foreign educational institution, then you must provide a license or other documents established by local legislation to confirm the status of the educational institution (,). At the same time, the Federal Tax Service of Russia emphasizes that the submitted documents must be translated into Russian, and the translation must be notarized (). The Russian Ministry of Finance takes a different position on this issue, indicating that the status of a foreign educational institution must be confirmed by relevant documents provided for by the legislation of that foreign state, and notarization of copies of such documents, as well as notarization of their translation into Russian is not required (). However, it would be a good idea to contact your tax office for advice on the documents that need to be submitted.

Financiers are loyal to the issue of providing a deduction even if the training took place not in an educational organization, but with an individual entrepreneur. Moreover, a deduction can be provided even when an individual entrepreneur does not have a license to carry out educational activities - after all, it is not obligatory for them (,).

The Tax Code of the Russian Federation stipulates the possibility of returning income tax for education. This pleasant bonus from the state is given to those citizens who pay for education: for themselves, their child or their immediate relatives.

Since recently, almost all educational and training institutions charge fees, a refund of income tax for training can at least slightly compensate for our costs. Accordingly, this is also a reason to fill out the 3-NDFL declaration.

So, let's look at the main questions: who and in what case is entitled to a social tax deduction for education, what are the terms and amount of income tax refunds, and what documents are needed to fill out the 3-NDFL tax return.

Let’s first answer the question “Who can take advantage of the income tax refund benefit?”

They can

1. A working citizen, that is, one who works in any institution, receives an official salary, and, most importantly, pays income tax on it in the amount of 13%. At the same time, he must pay money for training.

2. Family. In the event that only one of its members works, that is, meets the condition of paragraph 1, and the rest are dependents. The condition for receiving a deduction for education is the payment of receipts for their relatives: brother, sister, children.

3. A mandatory condition for the return of income tax for education is that the educational organization has a state certificate and license.

You can watch this video tutorial or continue reading the article.

Can not receive a social deduction for training



1. Individual entrepreneurs (IP), unemployed citizens, housewives, that is, those people who do not receive official wages and, accordingly, do not pay income tax.

2. Pensioners who receive only a pension, so no income tax was withheld from it.

3. Children and other citizens who do not work, that is, again, they do not have the opportunity to pay income tax to the state.

4. If the training organization does not have a state certificate and license, then the state will not return the money spent on training there.

Example 1. The citizen works at a state enterprise and additionally takes paid foreign language courses. Pays receipts independently, has the right to a social deduction for training.

Example 2. A citizen works at a state enterprise, and his sister is studying at a driving school. My brother pays the bills, and he has the right to a social deduction for education.

Example 3. A citizen works at a state-owned enterprise, and his sister is taking part-time studies at a university. My sister pays the bills (my brother gives her the money). In this case, the right to a social deduction for training does not arise. It turns out that the brother works and pays income tax, but does not pay for education (the receipt does not contain his last name). And my sister doesn’t work, doesn’t pay income tax, but pays for her education.

Please note that tax refund for spouse's education cannot be obtained.

How much tax deduction can you expect?

In general, 13% of the tuition fee paid is refunded. But here, too, there are different options and limitations.

1. According to the Tax Code limit amount possible return, on which 13% income tax is charged is 120,000 rub. for every citizen. However, this limit includes ALL possible social deductions: training, treatment, pension contributions.

Example 1. During the year, a working citizen spent 20,000 rubles. for training, 80,000 rubles. for treatment and 50,000 rubles. transferred to pension savings. Total 150,000 rub. As a result, a citizen has the right to return tax on the amount of 120,000 rubles. (this is the maximum limit for all social benefits). 13% of this amount will be 15,600 rubles.

Example 2. During the year, a working citizen spent 20,000 rubles. for training and 50,000 rubles. transferred to pension savings. Total 70,000 rub. 13% of this amount will be 9,100 rubles. As a result, the citizen has the right to return this amount.

2. The amount of the refundable tax deduction is limited to the amount of income tax paid during the year. She cannot exceed it.

Example 1. During the year, a working citizen spent 120,000 rubles. for education. 13% of this amount will be 15,600 rubles. The total income for the year amounted to 200,000 rubles, on which income tax was paid in the amount of 13%: 26,000 rubles. As a result, the citizen has the right to return 15,600 rubles. (fully 13% of the amount spent on training).

Example 2. During the year, a working citizen spent 120,000 rubles. for education. 13% of this amount will be 15,600 rubles. The total income for the year amounted to 100,000 rubles, on which income tax was paid in the amount of 13%: 13,000 rubles. As a result, the citizen has the right to return 13,000 rubles. (only the amount that was withheld from him as income tax).

Deadline for filling out and submitting 3-NDFL



The 3-NDFL declaration can be submitted to the tax office throughout the year. There are no special restrictions on terms and dates. Accordingly, the sooner the declaration is accepted, the faster you receive money into your account. The period for verification is set at 2-3 months.

The tax return for social security refund is submitted only for the previous 3 years. If it is now 2020, before the declaration they accept for: 2017, 2018, 2019. If the training took place in 2016, and you did not have time to submit the declaration, then there will be no refund for this amount.

Rule to fill out a tax return 3-NDFL for an income tax refund for training is simple. The year of compilation and the year of study must match. There is no concept of an academic year (from September to May), but rather a calendar year (from January to December).

Simply put, the date (year) in the payment receipt must correspond to the year for which the declaration is being submitted.

Example 1. The child studied in paid courses from November 2018 to February 2019. The father paid the bills regularly (month after month):

  • for November 2018 payment was 11/10/18;
  • for December 2018 - 12/10/18;
  • for January 2019 - 01/10/19;
  • for February 2019 - 02/10/19.
  • for 2018, which includes payment for November and December;
  • for 2019, which includes payment for January and February.

Example 2. The child studied in paid courses from November 2018 to February 2019. The father paid the bills irregularly:

  • for November 2018 payment was 12/10/18;
  • for December 2018 - 01/10/19;
  • for January 2019 - 01/10/19;
  • for February 2019 - 05/10/19.
  • for 2018, which includes payment for November;
  • for 2019, which includes payment for December, January and February.

Example 3. The child studied in paid courses from November 2016 to February 2020. The father paid all the receipts at once:

  • for November, December, January and February payment was 03/10/19.
  • for 2019, which includes payment for all months.

In the 3rd example, at first glance, everything is simplified: you paid the entire amount at once and only 1 declaration is needed. But. Don't forget about the one-year return limit. If the amount of annual tuition fees exceeds RUB 120,000. (13% of it is 15,600 rubles), then it is better to split the payment over 2 years so that you can return the entire amount in full.

What documents are needed

Here is a list of documents that will be required to fill out the 3-NDFL declaration in order to return income tax for education:

  1. Certificate 2-NDFL (original) about a citizen’s income for the year. Issued by the accounting department of the company where you work.
  2. Training agreement (copy).
  3. License of educational institution (copy).
  4. Payment receipts (copy).
  5. A special form for a certificate of the amount paid for training during the year (original). Issued by the accounting department of the educational institution.
  6. Certificate of completion of training (original).

The tax office is provided with copies or originals (indicated in the list) of all these documents. But often inspectors who accept the 3-NDFL tax return want to see the originals. Therefore, it is better to take them with you to show if the need arises. However, only copies should be left with the tax office.

Here we have reviewed the main provisions for income tax refund for education. Answers to other popular questions can be found on this site in other articles or asked below in the comments.

One of the social tax deductions is the education tax deduction. In our article, we will consider in detail the procedure and basis for providing a tax deduction for expenses on your own education, as well as on children, relatives, and siblings in 2019. Who is eligible for the study tax deduction? How is it calculated? Where and when to contact? These and other questions will be discussed below.

The legal basis for providing a tax deduction for education is enshrined in paragraph 2 of Article 219 of the Tax Code of the Russian Federation.

A complete list of tax deductions established in Russia can be found in the corresponding section.

Who is entitled to tax deduction for studies?

The Tax Code of the Russian Federation establishes the following categories of citizens who have the right to count on a tax deduction, that is, a refund of 13% of the amount spent on training:

  1. Persons receiving education in any form of education: full-time, part-time, evening or other, paying for it themselves;
  2. Persons who pay for the education of their own child or children. Moreover, the age of each child should not exceed 24 years and the form of education at the educational institution should be full-time;
  3. Persons who pay for the education of children other than their own, that is, guardians. The age of the child under guardianship must not exceed 18 years, and education must be conducted full-time;
  4. Persons who pay for the education of children for whom guardianship was previously exercised. In this case, training must also be on a full-time basis, and the child’s age should not exceed 24 years;
  5. Persons who spent their own money to educate a full brother or sister (full brother - having the same father and mother). The age of the brother or sister must not exceed 24 years, full-time education. This rule also applies to half-siblings (that is, having only a common father or mother).

It is important to know, that this social tax deduction can be provided only if the educational institution where the above listed categories of citizens study has state accreditation.

Types of educational institutions for which a tax deduction is provided for training

The Law “On Education” establishes the types and status of educational institutions, after studying in which, you can return through the tax authority an amount equal to 13% of the total amount of funds spent. So, these institutions include:

  1. Children's preschool educational institutions (kindergartens);
  2. Municipal educational institutions of secondary education (schools);
  3. Educational institutions for adults aimed at obtaining additional education. These can be advanced training courses, centers teaching foreign languages, driving schools, as well as centers operating on the basis of the employment service;
  4. Institutions whose educational program is additional in nature. This refers to various art schools, sports sections for children, music schools and other types of additional education.
  5. Secondary vocational and higher educational institutions (academies, institutes, universities, technical schools and others).

In all of the listed categories of educational institutions, the main condition that gives the right to apply to the tax service to process a 13% refund is a license or other document issued by the state, which gives the right to the educational institution to conduct its activities. Moreover, it is not necessary that the educational institution be state-owned. An educational institution can be private (commercial), but only if it has an appropriate license issued by the state.

In addition, the tax legislation of our country does not limit citizens in choosing an educational institution within Russia. Education can also be obtained outside the Russian Federation.

Amount of tax deduction for education

The Tax Code of the Russian Federation established the amount at 50,000 rubles as the maximum amount of expenses for the education of each of their children or wards, which will be taken into account when calculating the amount of tax deduction.

Maximum spend amount for your own training , or the tuition of your brother or sister is 120,000 rubles annually.

Important. It should be noted that the amount of 120,000 rubles takes into account not only funds spent on studies, it may also include expenses for treatment and other services to which the possibility of obtaining a deduction is applicable.

To receive a deduction, you must submit documents confirming the fact of payment for education, which must be issued to the person who made the payment, and not to the person who received the education (if these are different people).

Example of student tax calculation

Let's look at the amount of 120,000 rubles using a specific example.

Let us assume that citizen Ivanov I.I. receives a salary of 40,000 rubles monthly. At the same time, he is studying at an institute where the cost of training for 1 year is 100,000 rubles. The total duration of training is 3 years, therefore, the total amount for training will be 300,000 rubles.

And our student Ivanov decides to pay the entire amount for 3 years in one lump sum, after which he applies to the tax authority for a refund of 13% of the amount spent on training (he does not declare other types of expenses, which may also be subject to a tax deduction).

The amount eligible for the deduction is 120,000 per year. Ivanov paid more than the specified amount at a time, therefore the calculation is carried out in 120,000 rubles, and the deduction will be: 120,000 * 0.13% = 15,600 rubles. Having a salary of 40,000 rubles, the total amount of personal income tax that the employer paid for Ivanov for the year will be: 40,000 * 12 * 0.13 = 62,400 rubles. Consequently, Ivanov can receive a tax deduction equal to 15,600 rubles.

But, if he paid for his education not in a lump sum, but once a year for 100,000 rubles, then annually he could receive a tax deduction in the amount of: 100,000 * 13% = 13,000 rubles, and the total amount of deductions for three years would be : 13,000 * 3 = 39,000 rubles.

That's why, when contacting the tax service and making payment for training, it is necessary to make a similar calculation in order to maximize the return of the funds spent.

The procedure for obtaining a tax deduction

A tax deduction for training can be obtained either from the tax authority or from the employer. However, you can receive a deduction from the tax authority only at the end of the tax period.

That is, when paying for training in 2018, to receive a tax deduction, you must contact the tax authority in 2019, when paying for training in 2019, the deduction can be obtained through the tax office in 2020, etc.

A tax deduction can be obtained before the end of the tax period by contacting the employer, having previously confirmed this right with the tax authority.

Required documents

In order to receive a tax deduction, you must submit a list of the following documents to the tax authority.

  1. Tax return in form 3-NDFL. You can read about typical errors when filling out the 3-NDFL declaration in the article at the link;
  2. Salary certificate in form 2-NDFL, indicating all types of accruals and deductions (obtained from the accounting department at work);
  3. A copy of your passport or identity document;
  4. A copy of the agreement concluded with the educational institution, indicating the details of the state certificate allowing educational activities. If such information is not reflected in the contract, then it is necessary to request it additionally. In addition, if the cost of training increases, it is necessary to provide the tax authority with a document confirming this (additional agreement to the contract);
  5. When paying for the education of your own child or a ward child (including a brother or sister), you must submit additional documents to the tax service:
    • a document confirming full-time education, in the absence of such an entry in the training agreement;
    • a photocopy of the child’s birth certificate;
    • documents confirming the fact of guardianship or trusteeship;
    • documents proving the fact of relationship with the brother or sister for whose education you are paying.
  6. Photocopies of payment receipts confirming the fact of payment for training;

2200

A parent who is officially employed and has paid for the child’s education can apply for it. The amount of the deduction depends on the cost of training, but cannot exceed both the citizen’s annual earnings and the limit established by law. In turn, the amount of funds returned cannot exceed the taxes paid to the state.

In order to pay for training, you must contact the territorial body of the Federal Tax Service (FTS) or your place of work. In both cases, the applicant will need to provide an almost identical one.

Is social tax benefit, thanks to which personal income tax (NDFL) can be returned (in part or in full) to a citizen who spent his money on paying for his child’s education.

Photo: unsplash.com

Social tax deductions are regulated by Art. 219 of the Tax Code (TC) of the Russian Federation. Regarding expenses for children they are relied upon in the following cases:

  • education (up to 24 years of age on a full-time basis);
  • treatment (up to 18 years);
  • contributions for voluntary life insurance;
  • contributions to non-state pension funds;
  • voluntary pension insurance in favor of a disabled child.

Tax deduction for education in 2019

A person who wants to receive a tax deduction must work officially- accordingly, regularly pay personal income tax. Then he will have the opportunity return 13% from the amount paid for the child’s education, but not more than the total amount of personal income tax for the past tax period (calendar year).

Attention

You can return preferential funds by studying not only in government institutions, but also in private ones. Main - availability of a license or other document confirming the status of the educational organization.

Income tax refunds can be made for the past period: in this case, the amount returned is has already been paid taxpayer to the state. And can be taken into account in future salary, which will be transferred with a smaller personal income tax deduction or without any deduction at all.

In the first case, you must apply for preferential funds to the Federal Tax Service when the calendar year in which tuition was paid ends. In the second - to the accounting department at the place of work, while it is not necessary to wait for the new year, but preliminary confirmation from the tax office will be required.

The deduction is provided when receiving not only the first professional education, but also the second, but only until the child turns 24 years old.

Who is eligible for the deduction?

In 2019, persons are entitled to receive benefits from the state: who paid for their studies in an educational organization:

  • to ourselves: in this case, you can study both full-time and part-time, but at the same time work and pay income tax;
  • to my children, as well as brothers or sisters (only for full-time studies).

The deduction for the child’s education is based on the entire period including academic leave until the student reaches the specified age. The current guardian (trustee) can receive it until the age of his ward, and the former - until the age of 24.

Attention

If the place of registration of the child differs from the registration of the parents, the right to receive a deduction belongs to his parents saved.

You can get a deduction not only when studying at a university, but also in other public and private educational institutions. The following may act as an educational organization:

  • kindergartens and schools;
  • colleges, vocational schools;
  • institutions of additional education for children (for example, music, art and sports schools);
  • foreign language schools;
  • driving courses, etc.

Tax deduction for children's education in 2019: sizes, limits

The amount of the tax deduction depends on the amount of money paid for training during the year, but cannot exceed annual income of a citizen. In addition, the law provides for limits:

  1. The maximum deduction for a child's education is 50,000 rubles per year(in accordance with clause 2, part 1, article 219 of the Tax Code), accordingly it will be possible to return: 50000 × 0.13 = 6500 rubles.
  2. By paying for your education (or that of your brother or sister), you can receive a deduction in the amount of up to 120,000 rubles per year(according to paragraph 7, part 2, article 219 of the Tax Code), that is, the amount of refunded funds will be: 120,000 × 0.13 = 15600 rubles.

If at the same time the citizen has the right to receive other social deductions, then this limit will be general for all their types. However, the deduction for children’s education will be taken into account in any case. separately.

Example. The cost of Grigory’s education at a higher educational institution in 2017 was 130,000 rubles. The salary of his mother Ekaterina, who pays for his education, for 2018 is 204,000 rubles. The income tax paid by the woman for 2018 was 26520 rubles.

Due to the fact that the maximum deduction amount is 50,000 (instead of 130,000 actually paid to the university), Ekaterina will be able to return 6500 rubles(even though 13% of 130,000 is 16,900).

How to get a tax deduction for education

You can receive a social tax deduction for a child’s education from the state in one of two ways: through the employer or directly from the Federal Tax Service. When receiving a deduction through the employer, the employee needs:

As a result, the employee will receive wages no income tax withholding until the total amount of the due deduction is reached. The basis for this is a notification issued by the Federal Tax Service.

Attention

If the child’s education is paid for from maternal (family) capital, then the deduction not allowed.

In the second case, when the deduction is received in tax, the parent must provide the necessary information, including a completed declaration in form 3-NDFL. As a result, the employee is transferred to his bank account all due amount at once for the past tax period.

You can return overpaid tax through the Federal Tax Service only after the end of the calendar year in which payment for educational services was made, but no later than 3 years from the moment of payment.

Tax deduction for studies 2019: what documents are needed?

To receive a deduction for a child's education through the tax office Parents must provide the following documents:

  • return application overpaid income tax indicating the details for transferring funds;
  • tax return 3-NDFL(to be filled in independently);
  • certificate of income received 2-NDFL(ordered from the accounting department at the place of work);
  • contract in the name of the applicant, concluded with the educational organization:
    • if the contract does not specify the form of training, you must take certificate in the dean's office;
    • in the absence of a number licenses institution in the agreement, a copy of it is also provided;
    • if the cost of training has been increased (and, accordingly, differs from that specified in the contract for the provision of services), then you will also need to provide additional agreement(or other document confirming the increase in payment);
  • birth certificate child;
  • for guardians (trustees) - a document on guardianship (trusteeship);
  • documentation, confirming payment educational services (receipt, check, payment order, etc.), the payer must also be listed applicant.

Attention

To submit documents you must have with you copies and originals documents. Copies are certified by a Federal Tax Service employee after checking them with the originals.

2019-08-15

RedRocketMedia

Bryansk, Ulyanova street, building 4, office 414


Currently, educational organizations provide students with a fairly wide range of paid educational services. This includes supervision and care, additional educational services in kindergartens; extended day groups, educational services outside educational programs - in schools; paid clubs and sports sections - in institutions of additional education for children; paid classes in music, art and other schools; training in non-state educational organizations, etc.

At the same time, not everyone knows enough that the legislation of the Russian Federation (clause 2 of Article 219 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation)) grants taxpayers the right to receive a social tax deduction for education.

What is a tax deduction

Tax deduction - this is the amount by which the taxpayer's tax base is reduced. In the Russian Federation there are 4 types of tax deductions: standard, social, property and professional. The training tax deduction applies to social tax deduction .

Because Education tax deduction is a portion of income that is not subject to tax, then the taxpayer can get back the tax paid on expenses incurred for education. That. , if a citizen officially works and, accordingly, pays income tax, and has paid for his education or the education of his children/brothers/sisters, then he can return part of the money in the amount up to 13% of tuition fees .

About the social tax deduction for education

The social tax deduction for education (hereinafter referred to as the tax deduction) is provided only if the educational organization has the appropriate license or other document that confirms its status as an educational organization. In this case, a tax deduction can be obtained by paying for paid educational services:

  • in universities;
  • in kindergartens;
  • in schools;
  • in institutions of additional education for children (for example, children's art schools, music schools, children's and youth sports schools, etc.);
  • in institutions of further education for adults (for example, advanced training courses, employment service training centers, driving schools, foreign language learning centers, etc.).

A social tax deduction for education can also be obtained by studying in both a state (municipal) and private educational organization. At the same time, the Tax Code of the Russian Federation does not limit the possibility of exercising the right to choose an educational institution only by Russian educational institutions.

You can receive a social tax deduction for education both for your own education and for the education of your children/brothers/sisters, as well as supervised children.

Conditions for receiving a social tax deduction for the education of your children/brothers/sisters, ward children

1.A tax deduction can be obtained if:

  • child/brother/sister is no more than 24 years old;
  • the child/brother/sister is studying full-time (kindergarten, school, full-time university, etc.);
  • there is a tuition payment agreement drawn up for one of the parents (guardian);
  • there are payment documents (receipts, bills);
  • The educational organization has a license.

In this case, the form of training must be full-time.

2. If the education is paid for by a guardian, then the period for receiving the payment is until the ward reaches 18 years of age. The form of training must be full-time.

  1. Tax deductions can be obtained for educational expenses not only in public, but also in private educational institutions, both in Russian and foreign.
  2. Tuition fees can only be refunded for those years in which payment was made. In this case, the declaration in form 3-NDFL is submitted in the year following the year of payment. For example, if tuition was paid in 2014, then the declaration can only be submitted in 2015.
  3. If the tax deduction was not issued on time, then this can be done later, but no more than the last three years. For example, if paid educational services were paid for in 2011-2014 and a tax deduction was not received, then in 2014 you can get it for 2013, 2012 and 2011, and in 2015 you can get a tax refund only for 2014, 2013 and 2012.

The amount of social tax deduction for the education of your children/brothers/sisters, ward children

  1. The total amount can be returned up to 13% from the cost of paid training, but no more than 6,500 rubles per year for one child, because the maximum amount for deduction cannot exceed 50 thousand rubles. per child/brother/sister (50 thousand rubles * 13% = 6,500 rubles).

2. You cannot return more money in a year than was transferred to the income tax budget.

Note. Limitation of tax deduction to 120 thousand rubles. (15,600 rubles to be returned) for your own social deductions and 50 thousand rubles. (RUB 6,500 to be returned) for the deduction for children’s education do not affect each other and are taken into account independently.

How to get a social tax deduction for education

The process of obtaining a tax deduction for education consists of:

  • collection of documents (tax return in form 3-NDFL, certificate in form 2-NDFL, agreement with an educational institution, application for a deduction, copies of payment documents, etc.);
  • submitting documents to the tax office (in person, through a representative, by mail, through government services (if available));
  • verification of documents by the tax office and transfer of money to the taxpayer (in 1-4 months).

Note. You can take advantage of the social tax deduction for your own education if.